26.—(1) Remission of duty charged or repayment of duty paid in respect of beer which has been removed from any registered brewery and which has become spoilt or otherwise unfit for use, is subject to compliance with the conditions set out in this part of these Regulations.
(2) Where any beer has been removed from the registered store of a registered holder and the beer has become spoilt or otherwise unfit for use and the Commissioners are satisfied that the beer has not been and will not be consumed in the United Kingdom the registered holder shall be entitled to drawback of duty in respect of the beer subject to compliance with the conditions set out in this part of these Regulations.
(3) The claimant shall, save as the Commissioners may otherwise allow, satisfy the Commissioners that he was the person who actually paid the duty in respect of the spoilt beer which is the subject of his claim.
(4) Only one claim for remission or repayment of duty or drawback of duty may be made in respect of any spoilt beer.
(5) A claim for remission or repayment of duty or drawback of duty shall not be made in respect of any spoilt beer which has been adulterated or diluted except that such a claim may be made in respect of spoilt beer which was diluted before the duty point.
(6) In this part of these Regulations “claimant” means the registered brewer claiming remission or repayment of duty or the registered holder claiming drawback of duty as the case may be.
27.—(1) Save as the Commissioners otherwise allow, spoilt beer shall be returned to the claimant’s premises.
(2) Where a claimant claims remission or repayment of duty or a drawback of duty, except in the case of cellar tank beer, spoilt beer shall be returned in the container in which it left the claimant’s premises.
(3) In this regulation and in regulation 28 below, “claimant’s premises” means the claimant’s registered brewery or, as the case may be, the claimant’s registered premises.
28.—(1) Except as the Commissioners otherwise allow, the amount of duty charged or paid shall be ascertained by reference to—
(a)the quantity of the spoilt beer (determined in accordance with paragraph (2) below);
(b)its strength (determined in accordance with paragraph (3) below); and
(c)the rate of duty charged upon it.
(2) The quantity of the spoilt beer shall be—
(a)in the case of beer which is returned in the same containers in which it left the claimant’s premises and from which no beer has been removed, the amount upon which the duty was charged; and
(b)in any other case, the quantity of beer upon which the duty was charged which is returned.
(3) The strength of the spoilt beer shall be—
(a)in the case of beer which is returned in the same container in which it left the claimant’s premises and from which no beer has been removed, the strength by reference to which the duty was charged; and
(b)in any other case, the lesser of the actual strength ascertained in accordance with regulation 18 above and the strength by reference to which the duty was charged.
29.—(1) Subject to paragraph (2) below, spoilt beer shall be destroyed so that it is rendered unsaleable as a beverage to the satisfaction of the Commissioners.
(2) A registered brewer may reprocess spoilt beer in a manner which is satisfactory to the Commissioners and if he does so reprocess any spoilt beer regulation 30 below shall apply as if—
(a)for the words “destroying” and “destruction” in that regulation there were substituted the word “reprocessing”;
(b)for the word “destroyed” in that regulation there were substituted “reprocessed”; and
(c)paragraph (3) of that regulation were omitted;
provided that no claim for remission or repayment of duty shall be made for any spoilt beer to which this paragraph applies unless and until the reprocessing of that beer has commenced.
30.—(1) If the proper officer so requires, the claimant shall, at least 24 hours before destroying spoilt beer—
(a)enter the date and time of the proposed destruction in the spoilt beer record; and
(b)notify the proper officer of the date and time of the proposed destruction.
(2) Except as the proper officer otherwise allows, the claimant shall, before destroying the spoilt beer—
(a)enter in the spoilt beer record the quantity of spoilt beer;
(b)determine the strength of the beer in accordance with regulation 28 and enter the result in the spoilt beer record when it is known to him.
(3) Except as the proper officer otherwise allows, within one hour of the completion of destruction the claimant shall enter the date and time of the completion in the spoilt beer record.
(4) If the claimant transfers spoilt beer from the container in which it was returned to his premises to another container otherwise than for immediate destruction, he shall enter in the spoilt beer record such particulars relating to the transfer, the spoilt beer and the containers as would be required by these Regulations if the spoilt beer was destroyed.
31. No claim for remission or repayment of duty or for drawback of duty shall be made unless, taken together with any other claim being made at the same time, the total quantity of spoilt beer in respect of which the claim is made amounts to not less than 10 hectolitres; provided that if during the six months immediately preceding the date upon which the claim is made the quantity of spoilt beer upon which remission or repayment of duty or drawback of duty could be claimed by the claimant amounts in total to less than 10 hectolitres this paragraph shall operate as if the reference to not less than 10 hectolitres were a reference to not less than such quantity of beer as would result in a claim for remission or repayment of duty or for drawback of duty of at least £50.
32. The claimant shall make a claim for remission or repayment of duty or drawback of duty to the Commissioners on his return of duty; provided that, where by virtue of his being registered in respect of more than one brewery or premises, he makes more than one return for the same accounting period he shall, except as the Commissioners may otherwise allow, make his claim on his return relating to the brewery or premises in respect of which the return of duty was made.
33.—(1) In support of his claims for remission or repayment of duty or drawback of duty the claimant shall keep—
(a)a spoilt beer record containing such particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice; and
(b)records for the purposes of establishing that duty has been charged or paid on the spoilt beer and the amount of that charge or payment.
(2) The claimant shall retain the records required under paragraph (1) above for at least 6 years (or such lesser period as the Commissioners may otherwise allow) from the date of the claim on the return of duty and shall allow the proper officer to inspect, copy and take extracts from them at any reasonable time.
(3) Where the records required under paragraph (1) above are preserved in a form which is not readily legible or which is legible only with the aid of equipment the claimant shall, at the proper officer’s request, produce a transcript or other permanently legible reproduction of the records and shall permit the proper officer to retain that reproduction.